The general expense includes all the items of cost and expense not enumerated in the above depart- 
ments and not chargeable specifically to those departments. Such expenses are: power, light and heat; gen- 
eral repairs not chargeable direct to the above departments; yard department; shipping; engineering; store: 
keeping ; purchasing ; production or order department; accounting department; inspection; safety and wel- 
fare; instirance ; taxes; depreciation; pattern department expense not charged direct to specific patterns or 
orders; loss on defective castings after shipment; general office expense; advertising; selling; loss on bad 
debts ; management salaries; officers’ salaries; traveling expenses; incoming freight not charged to material 
accounts or to departments in which materials are used; research; reserve for inventory adiustments; other 
operating reserves of a general nature: etc. 
CLASSIFICATION OF ACCOUNTS 
The following standard classification of cost accounts, based on the cost divisions of the foundry out- 
lined above, is recommended for steel foundries: 
Melted Metal Department: 
METALS: (See Note 1. 
Pig iron 
Purchased scrap 
Own scrap 
Ferro manganese 
FUEL: (See Note 1) 
Fuel oil for furnaces and ladles 
Ferro Silicon 
Iron ore 
Alloys 
(Gas for furnaces and ladles 
POWER: 
For electric melting furnaces 
SUPPLIES: 
Silica sand 
Coal 
Ladle brick 
Ladle loam 
Ganister 
Aluminum 
Waste 
Lubricants 
Incandescent lamps 
Bar iron and steel 
LABOR: 
Melters 
Helpers 
Chargers 
Stockers 
Drop operators 
FURNACE REPAIRS—IABOR: (See Note 2) 
Brick masons 
Masons’ helpers 
Lumber 
Nails 
Sleeves 
Stoppers 
Nozzles 
Furnace tools 
Oxygen 
Lime 
Chemical laboratory supplies and apparatus 
Electrodes for electric furnaces. (It is desir 
ble to have a separate account for this 
item.) 
Chemists =~ 
Ladlemen 
Melting department clerks 
Melting foremen 
Cranemen 
Steel workers 
Laborers